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having a tax gap when it is "made up". Tax evasion cannot be quantified by any means, nor can the black economy. What's done is done. We shouldn't forget that most illgoten gains will nearly always find their way back into the real economy. Tax avoidance has a better chance of being estimated, but if it's legal (which avoidance stands for) then it cannot be counted. So we are left with "Debtors" of which 25% is probably penalties. If Government said we are owed x in tax and we have collected y so we are going to do z to get the difference, then you know where you are. I have a feeling that the collection department is not doing too well so they can hide what they haven't recovered with these silly "gap" figures.